The tariff classification of an 8 section drawer organizer from China.

N075150 September 28, 2009 CLA-2-44OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms.Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of an 8 section drawer organizer from China. Dear Ms. Davidson: In your letter dated August 28, 2009, you requested a tariff classification ruling. The ruling was requested on, an “8 section drawer organizer” SKU # 10051628. A sample of the item was submitted for our review. The sample will be returned to you as requested. The sample consists of a rectangular drawer organizer measuring 14” x 7” x 4” (H). The drawer organizer is constructed of medium density fiberboard (MDF) and is used for organizing undergarments, socks, T-shirts and accessories. The exterior surface is covered with a white colored faux leather material. The interior is separated into eight small square sections measuring 3” x 3” and is lined with a non-woven fabric. The exterior bottom panel is also covered by the same non-woven fabric. The drawer organizer is a composite good made up of different materials. General Rule of Interpretation 3(b), HTS, states that composite goods are to be classified according to the material that gives them their essential character. The essential character of the subject drawer organizer is imparted by the wood, which is the main structural material and allows the item to function as a drawer organizer. The applicable subheading for the “8 section drawer organizer” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; wooden articles of furniture not falling within chapter 94;other,other. The rate of duty will be 3.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division